Ik ben vergeten een belastingaangifte in te dienen. Kan ik er nog een indienen?
I forgot to file a tax return in a previous year. Can I still file an income tax return for that year with the Dutch tax authorities?
It is possible to file a tax return for the previous 5 years. You can do this on your own initiative, without being invited by the tax authorities. So in 2021 you can file a tax return for the years 2016, 2017, 2018, 2019 and 2020. The 2016 tax return should be received by the tax authorities the latest on December 31, 2021.
If you were invited by the tax authorities to file a tax return but you didn’t then you may be faced with a fine. The tax authorities will however first remind you that you forget to file your tax return after you were invited to do so. If you don’t act based on the reminder the tax authorities will send you a final warning. If you ignore the warning a tax assessment will be estimated raised with a prima.
Als u niet zeker weet of u een belastingaangifte moet indienen, bekijk dan de informatie op de volgende link:
Expatax kan u hierbij helpen aangifte doen.